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SANTANA ROW FASHIONS LLP vs. ADDITIONAL COMMISSIONER GRADE-2 AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

AJAY BHANOT

Pet. Counsel

Pooja Talwar

Res. Counsel

C.s.c.

Petitioner / Applicant	SANTANA ROW FASHIONS LLP
Respondent	ADDITIONAL COMMISSIONER GRADE-2 AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Apr 15, 2025
Order No.	Writ Tax No. - 71 of 2025
Citation	2025(4) TAXREPLY 13001
Original Order
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ORDER
ORDER HON'BLE AJAY BHANOT, J. Ref: Civil Misc. Modification Application The impugned order was passed by the assessing authority of the first instance in proceedings taken out under Section 129 (3) of the Uttar Pradesh Goods and Services Tax Act, 2017. By the said impugned order the penalty under Section 129(1)(a) of UP GST Act, 2017 has been imposed upon the petitioner to the extent of Rs. 21,29,889/-. The order passed by the assessing authority was carried in appeal by the petitioner by instituting an appeal under Section 107(6) of UP GST Act, 2017. While instituting the appeal 25% of pre-deposit of the penalty so imposed was made in compliance of proviso 2 of Section 107(6) of the UPGST Act, 2017. The appeal of the petitioner has been rejected by the Additional Commissioner, State Tax, Agra by the impugned order dated 29.11.2024. The appeal against the order passed by the aforesaid appellate authority lies under Section 112 of the UPGST Act, 2017 before the ap....